# 印紙税法 / Stamp Tax Act — 第二十三条 (Article 23)

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- Law: 印紙税法 (Stamp Tax Act), 昭和四十二年法律第二十三号
- English title "Stamp Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二十三条 (Article 23) — address `art-23`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/art-23
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-23
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第二十三条
<sup>art-23 · https://japanlaw.org/en/stamp-tax-act/art-23 · https://japanlaw.org/l/342AC0000000023/art-23</sup>

**第一項**  次の各号のいずれかに該当する者は、三十万円以下の罰金に処する。
<sup>art-23/par-1 · https://japanlaw.org/en/stamp-tax-act/art-23/par-1 · https://japanlaw.org/l/342AC0000000023/art-23/par-1</sup>
A person who falls under any of the following items is punished by a fine of 300,000 yen or less:
<sup>machine translation, not official</sup>

  **一**  第八条第二項の規定に違反した者
  <sup>art-23/par-1/item-1 · https://japanlaw.org/en/stamp-tax-act/art-23/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/art-23/par-1/item-1</sup>
  a person who has violated Article 8, paragraph (2);
  <sup>machine translation, not official</sup>

  **二**  第十一条第三項又は第十二条第三項の規定による表示をしなかつた者
  <sup>art-23/par-1/item-2 · https://japanlaw.org/en/stamp-tax-act/art-23/par-1/item-2 · https://japanlaw.org/l/342AC0000000023/art-23/par-1/item-2</sup>
  a person who has failed to put the indication under Article 11, paragraph (3) or Article 12, paragraph (3);
  <sup>machine translation, not official</sup>

  **三**  第十七条第一項の規定による申告をせず、又は同条第二項の規定による届出をしなかつた者
  <sup>art-23/par-1/item-3 · https://japanlaw.org/en/stamp-tax-act/art-23/par-1/item-3 · https://japanlaw.org/l/342AC0000000023/art-23/par-1/item-3</sup>
  a person who has failed to make the report under Article 17, paragraph (1) or has failed to make the notification under paragraph (2) of that Article.
  <sup>machine translation, not official</sup>

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## Cites
- art-23/par-1/item-1: 第八条第二項 → 印紙税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/stamp-tax-act/art-8/par-2 · https://japanlaw.org/l/342AC0000000023/art-8/par-2
- art-23/par-1/item-2: 第十一条第三項 → 印紙税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/en/stamp-tax-act/art-11/par-3 · https://japanlaw.org/l/342AC0000000023/art-11/par-3
- art-23/par-1/item-2: 第十二条第三項 → 印紙税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/stamp-tax-act/art-12/par-3 · https://japanlaw.org/l/342AC0000000023/art-12/par-3
- art-23/par-1/item-3: 第十七条第一項 → 印紙税法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/en/stamp-tax-act/art-17/par-1 · https://japanlaw.org/l/342AC0000000023/art-17/par-1
- art-23/par-1/item-3: 同条第二項 → 印紙税法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/en/stamp-tax-act/art-17/par-2 · https://japanlaw.org/l/342AC0000000023/art-17/par-2

## Cited by

1 provision cites this one. No official source publishes this direction.

- 印紙税法 第二十四条第一項 — https://japanlaw.org/en/stamp-tax-act/art-24/par-1 · https://japanlaw.org/l/342AC0000000023/art-24/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 印紙税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/342AC0000000023/20261001_507AC0000000070), retrieved 2026-11-04
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 印紙税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/877), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-004, translated 2026-11-05
- This site's parser, version 224 — 印紙税法 — structure, counts, cross-references and defined terms, computed 2026-11-04